Policy paper

Tobacco Duty on heated tobacco

This measure deals with Tobacco Duty on heated tobacco products.

• From: HM Revenue & Customs
• Published: 6 July 2018
• Last updated: 1 November 2018 — See all updates

Documents

Tobacco Duty on heated tobacco

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Draft legislation

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Explanatory note

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Details

The measure maintains the effectiveness of the tobacco regime, the government is introducing a new category of tobacco product called ‘heated tobacco’ in the Tobacco Products Duty Act 1979 (TPDA).

The duty rate for heated tobacco will be set at Budget 2018.

Published 6 July 2018
Last updated 1 November 2018 + show all updates

1. 1 November 2018

   The Exchequer impact section has been updated following Budget 2018.

2. 6 July 2018

   First published.